Lion Corporation ("Lion" or "the Company") today announced details of its decision to issue stock options (subscription rights) as part of a stock-linked compensation plan. The decision was made at a Board of Directors' meeting held on December 25, 2013 (see press release dated December 25, 2013), with certain details to be determined. Outstanding issues have now been decided and are provided as follows.

1. Total number of subscription rights to be issued
41,576 rights

2. Number of directors and executive officers to whom subscription rights shall be allotted and number of subscription rights to be allotted
Directors: 2; Executive officers: 8; No. of subscription rights: 41,576

3. Total payment due upon exercise of subscription rights
Payment per subscription right: ¥512
(Payment per share: ¥512)
Notes: 1. The aforementioned amounts were calculated using the Black-Scholes model on the subscription rights allocation date.
2. Subscription rights are acquired after compensation claims by individuals eligible for subscription rights are offset by subscription right payment obligations.

4. Class and number of shares to be acquired upon exercise of subscription rights
41,576 shares of Lion common stock
distributed by